Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
The term Vedanta literally signifies the ‘end of the Vedas’. They reveal the final aim of the Vedas. The Vedanta condemn all form of sacrifices and ceremonies that denote the last phase of the Vedic period.